摘要
贷款损失准备和抵债资产减值准备是金融企业特有的资产减值准备,《金融企业会计制度》企业计提的资产减值准备与税收法规之间的差异,对企业所得税会计产生比较大的影响,为了正确地体现税法与会计的目标,降低征纳双方遵从税法的成本,降低财务核算成本,就要对会计制度与税法进行适时的协调。
Reserves against loan loss and reserves against mortgaged assets value decrease are specific reserves. As stipulated in The Accounting System for Financial Enterprises, there is a deviation between the reserves accrued by enterprises against assets value decrease and the taxation laws and regulations, which makes a greater impact on income tax accounting. In view of this, it is imperative to timely coordinate the current accounting system and The Tax Collection Law so as to embody the objective of The Tax Collection law and that of Accounting , to reduce both taxer's and tax payer's costs of following the law, and to cut financial counting cost.
出处
《金融理论与实践》
北大核心
2005年第5期42-44,共3页
Financial Theory and Practice
关键词
资产减值准备
所得税
贷款损失准备
抵债资产减值准备
reserves against assets value decrease
income tax
reserves against loan loss
reserves against mortgaged assets value decrease